Budget transfer: Driver and Vehicle Standards Test Centre Equipment

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A decision made 15 December 2014:

Decision Reference: MD-T-2014-0128

Decision Summary Title :

Increase of budget and subsequent transfer between Revenue and Capital Heads of Expenditure for the replacement of DVS Vehicle Test Centre Equipment.

Date of Decision Summary:

08 December 2014

Decision Summary Author:

Capital Accountant – TTS Finance

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title :

Increase of budget and subsequent transfer between Revenue and Capital Heads of Expenditure for the replacement of DVS Vehicle Test Centre Equipment.

Date of Written Report:

08 December 2014

Written Report Author:

Capital Accountant – TTS Finance

Written Report :

Public or Exempt?

Public

Subject: Increase of budget and subsequent transfer between Revenue and Capital Heads of Expenditure for the replacement of DVS Vehicle Test Centre Equipment.

Decision(s): The Minister approved the following:

A) An increase of £85,000 to the Transport and Technical Services (TTS) income budget and an identical increase to the TTS expenditure budget.

B) An internal budget transfer of £85,000 from the TTS revenue head of expenditure to the capital head of expenditure for Infrastructure (Q00MC10012).

Reason(s) for Decision: Under Generally Accepted Accounting Principles (GAAP) expenditure that meets the definition of capital expenditure must be capitalised. This budget transfer is the movement in budget between capital and revenue required to align the budgeting treatment of expenditure with the accounting treatment, in order to comply with GAAP.

Section 5.1 of Financial Direction 3.6 Variation to Heads of Expenditure states that Departments wanting to transfer funds between heads of expenditure must obtain the approval of their minister or of their accounting officer where a scheme of delegation exists prior to obtaining approval from the Treasury Minister or Treasurer.

Article 18(1)(a) of the Public Finances (Jersey) Law 2005 states that all or any part of the amount appropriated by a head of expenditure may, with the approval of the Minister for Treasury and Resources, be transferred from a revenue head of expenditure to a capital head of expenditure, or vice versa, in order to comply with accounting standards issued for the purposes of Article 32(2). Delegation 1.2 delegates authority for non-contentious transfers between revenue and capital heads of expenditure (and vice versa) with no financial limit where the transfer is solely to ensure that financial transactions are accurately reflected in the States’ Accounts in accordance with accounting standards issued under Article 32(2) of the Law.

Resource Implications: The TTS revenue head of expenditure will show an additional income budget of £85,000 and an additional expenditure budget of £85,000. This expenditure budget will subsequently be transferred to the TTS capital head of expenditure for infrastructure (Q00MC10012).

Action required: The Minister for Transport & Technical Services to request the Treasurer of the States to approve the creation of the income and expenditure budgets, and the budget transfer from revenue to capital as referred to in the accompanying report.

Signature:

Position:

Minister for Transport and Technical Services

Date Signed:

Date of Decision (If different from Date Signed):